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Course info
KFU / CONTR
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Course description
Department/Unit / Abbreviation
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KFU
/
CONTR
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Controlling
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
6
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
|
Lecture
2
[Hours/Week]
Tutorial
2
[Hours/Week]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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|
|
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Automatic acceptance of credit before examination
|
Yes in the case of a previous evaluation 4 nebo nic.
|
Summer semester
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165 / -
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1 / -
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0 / -
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter + Summer
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Semester taught
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Winter + Summer
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
|
Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
|
Fundamental course |
Yes
|
Fundamental theoretical course |
No
|
Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
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KFU/CONT
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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The aim of this course is to: familiarize students with methods of financial- and investment controlling and to apply these methods to practice; practise basic controlling methods focused on control and management of business activities and management support.
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Requirements on student
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Credit prerequisites:
- Elaboration and acceptation of seminar project on given topic:
1. Use data of chosen enterprise for carrying out analysis of finanfial performance.
2. Set strategic priorities for 2 - 3 years forecast.
3. Complete financial plan for this period.
4. Draft tools for controlling of set strategic priorities.
- It is allowed to correct the seminar project after being refused once during the exam period.
Examination form: Combined (consists of written and oral part). Credit must be awarded before exam passing. Student must successfully pass both exam parts. The written part consists of open questions and computation according to the methodology discussed at practices. The obligation to achieve at least 70 %. The oral part consists of lectured subject matter. Final mark reflects quality evaluation of answers both in written and oral parts.
Additional information for students of so-called combined study form is available in Courseware.
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Content
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- Controlling as a management support tool; development and conception of controlling. - Definition of controlling and its relation to managerial accounting, and links to other parts of company information system. - Definition of tasks of financial controlling; working capital controlling; net working capital from the point of view of financial manager and owner. - Controlling tools for receivables management and aspects of company's credit policy. - Controlling tools and techniques for stock management, models of stock management; stock control and planning. - Liquidity controlling, liquidity indicators and management, assets liquidity, liquidity management. - Short-term liquidity surplus and deficits controlling, credit line, aspects of credit selection. - Financial planning and cash-flow; financial forecasts and cash-flow as a method and report. - Financial control; process of financial control, determination of control quantities, detection, analysis and communication of differences. - Control as a function of controlling; application of control results to company management and crisis situations prevention. - Investments controlling, pre-implementation phase, optimal investment budget, evaluation of investment plans, investment cash-flow estimation. - Methods of investment evaluation; static methods: costs-, profit-, rentability- and amortization period comparison. - Dynamic methods of investment evaluation: net present value, internal interest rate; plan of investments; investment controlling in the implementation phase and investment-use phase; future capacity usage risk analysis. - Controlling and monitoring activities in enterprise practice. Limiting factors of controlling success and monitoring enterprise activities, enterprise information system, accounting system for firm?s management support, users? requirements of controlling activities, controlling outputs, controlling software.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Basic:
Eschenbach, Rolf. Controlling. Vyd. 2. Praha : ASPI, 2004. ISBN 80-7357-035-1.
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Basic:
Scholleová, H. Investiční controlling. Grada, ČR, 2009. ISBN 978-80-247-2952-7.
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Basic:
Dvořáková, Lilia; Červený, Josef,; Malá, Andrea,; Kronych, Jiří. Manažerské účetnictví a controlling v praktických aplikacích. První vydání. 2017. ISBN 978-80-7211-517-4.
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Basic:
Popesko, B., Papadaki, Š. Moderní metody řízení nákladů, 2. vydání. Grada, ČR, 2016. ISBN 978-80-247-5773-5.
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Basic:
Dvořáková, Lilia; Červený, Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, II.díl, 1. vydání. Plzeň: NAVA. ISBN 978-80-7211-425-2.
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Extending:
Fotr, J., Vacík, E., Špaček, M., Souček, I., Hájek, S. Tvorba strategie a strategické plánování, 2. vydání. Grada, ČR, 2020. ISBN 978-80-271-2499-2.
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Recommended:
Freiberg, František. Cash-flow : řízení likvidity podniku. 3. rozšířené vydání. Praha : Management Press, 1997. ISBN 80-85943-37-9.
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Recommended:
Hofmeister, Roman; Stiegler, Harald. Controlling. Praha : Babtext, 1992.
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Recommended:
HORVÁTH, P. Controlling. Überarbeitete Auflage 5. München: Verlag Franz Vahlen, 1994., 1994. ISBN ISBN 3-8006-1.
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Recommended:
Freiberg, František. Finanční controlling : koncepce finanční stability firmy. Praha : Management Press, 1996. ISBN 80-85943-03-4.
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Recommended:
Donnelly, James H.; Gibson, James L.; Ivancevich, John M. Management. Praha : Grada Publishing, 1997. ISBN 80-7169-422-3.
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Recommended:
Král, Bohumil. Manažerské účetnictví. 3., dopl. a aktualiz. vyd. Praha : Management Press, 2010. ISBN 978-80-7261-217-8.
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Recommended:
Sekerka, Bohuslav. Matematické a statistické metody v controllingu : výkladová encyklopedie matematických a statistických metod. Praha : Profess Consulting, 1999. ISBN 80-87259-009-X (b.
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Recommended:
Vollmuth, Hilmar J. Nástroje controllingu od A do Z. 2. české vyd. Praha : Profess Consulting, 2004. ISBN 80-7259-032-4.
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Recommended:
Steinöcker, Reinhard. Strategický controlling : Působící faktory, potenciály úspěšnosti a tržní strategie. 1. vydání. Praha : Babtext, 1992. ISBN 80-900178-2-7.
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Recommended:
Dvořáková, Lilia; Červený, Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, I.díl, 1. vydání. Plzeň: NAVA, 2011. ISBN 978-80-7211-397-2.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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52
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Graduate study programme term essay (40-50)
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50
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Preparation for an examination (30-60)
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60
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Total
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162
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
None |
orientovat se v účetních výkazech |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
None |
provádět základní operace finanční analýzy |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
Understand the issues of controlling |
Apply appropriately selected methods and criterions to practical tasks solution |
Use outputs of accounting- and information system as a support for decision making |
Skills - skills resulting from the course: |
to calculate liquidity ratios and cash-flow |
to use the results of financial analysis to manage working capital of the company |
is able to manage inventories, receivables, cash and cash equivalents in the company |
is able to compile the financial plan of the company |
is able to use the criteria and tools of decision making about the future capacity of the company in investment decision making |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Combined exam |
Test |
Oral exam |
Skills - skills achieved by taking this course are verified by the following means: |
Combined exam |
Test |
Seminar work |
Oral exam |
Competences - competence achieved by taking this course are verified by the following means: |
Combined exam |
Seminar work |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture supplemented with a discussion |
Practicum |
Multimedia supported teaching |
Task-based study method |
Individual study |
One-to-One tutorial |
Self-study of literature |
Skills - the following training methods are used to achieve the required skills: |
Practicum |
Individual study |
Seminar |
Competences - the following training methods are used to achieve the required competences: |
Lecture supplemented with a discussion |
Discussion |
Self-study of literature |
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